https://www.taxtmi.com/notifications?id=122304 Specifies conditions for furnishing a Letter of Undertaking in lieu of a bond for export without payment of integrated tax: eligibility excludes persons prosecuted for offences where tax evaded exceeds the specified threshold; the LUT is to be on registrant letterhead, in duplicate, for a financial year in the annexure to FORM GST RFD-11 and executed by prescribed authorised persons; the LUT becomes invalid if tax and interest are not paid within prescribed periods and resumes validity upon payment; provisions apply mutatis mutandis to zero-rated supplies to SEZ developers or units. en-us Tue, 10 Oct 2017 00:00:00 +0530 Wed, 18 Oct 2017 15:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=122304 Specifies conditions for furnishing a Letter of Undertaking in lieu of a bond for export without payment of integrated tax: eligibility excludes persons prosecuted for offences where tax evaded exceeds the specified threshold; the LUT is to be on registrant letterhead, in duplicate, for a financial year in the annexure to FORM GST RFD-11 and executed by prescribed authorised persons; the LUT becomes invalid if tax and interest are not paid within prescribed periods and resumes validity upon payment; provisions apply mutatis mutandis to zero-rated supplies to SEZ developers or units. Notifications GST - States Tue, 10 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/notifications?id=122304